American Accounting Association
Curtailing Auditors’ Tax Services For Appearances Brings Higher Rates
The pursuit of perceived auditor independence turns out to be an expensive proposition, a new study reveals.
High Fees for Exec-Comp Consultants a Tipoff to Sumptuous CEO Pay: Study
How effective is a continuing regulatory focus on cross-selling by exec-comp consultants?
SOX 404 Exemption Pushes Small Companies to Incur Debt: Study
To avoid the auditor attestation required by SOX 404, small companies often incur debt instead of selling stock, a new study finds.
Locally Grown CEOs Manage for the Longer Term
CEOs from the state where their companies are based are less likely to cut R&D expenses in order to achieve earnings targets, research finds.
Do Clawback Policies Accomplish Their Desired Purpose?
They may, but new research surprisingly suggests that clawbacks may also prompt managers to drive down their companies' effective tax rates.
Outside Board Service Boosts Inside Accounting Quality
CFOs who serve on other companies' boards make significantly fewer errors in their own financial reporting.
Investors Shun Companies That Play ‘Robin Hood’
Wall Street likes tax avoidance practices, and it likes corporate social responsibility. But it doesn't like companies that practice both, study finds.
Fresh Evidence of Auditor Bias Emerges
Companies don't look good for penalizing honest auditors, while other auditors don't look good for rendering slanted opinions.
Tax Reform Spurs Major Unintended Consequence
Contrary to congressional intent, the Tax Cuts and Jobs Act has boosted multinationals' capital investments abroad more than at home.
What Happens When the CFO Is the COO, Too?
A new academic study could dim perceptions that problems may arise when one executive holds both roles.
Do Clawbacks Cause as Many Problems as They Prevent?
While penalties for erroneous financial reporting may spur achievement, they also may lead executives to cover up their mistakes, study suggests.